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The Constitution of India in English 2026: page 187

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 187, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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156                   THE CONSTITUTION OF INDIA
                  (Part XII.—Finance, Property, Contracts and Suits)

       (2) Such percentage, as may be prescribed, of the net proceeds of any
such tax or duty in any financial year shall not form part of the Consolidated
Fund of India, but shall be assigned to the States within which that tax or duty
is leviable in that year, and shall be distributed among those States in such
manner and from such time as may be prescribed in the manner provided in
clause (3).
       (3) In this article, "prescribed" means, —
            (i) until a Finance Commission has been constituted, prescribed by
       the President by order, and
           (ii) after a Finance Commission has been constituted, prescribed by
       the President by order after considering the recommendations of the
                                                        e
       Finance Commission.]                         od
       271. Surcharge on certain duties and taxes for purposes of the
                                              aC
Union.—Notwithstanding anything in articles 269 and 270, Parliament may at
any time increase any of the duties or taxes referred to in those articles 1[except
                                          di
the goods and services tax under article 246A,] by a surcharge for purposes of
                                      In
the Union and the whole proceeds of any such surcharge shall form part of the
Consolidated Fund of India.
       [272. Taxes which are levied and collected by the Union and may be
distributed between the Union and the States.].—Omitted by the Constitution
(Eightieth Amendment) Act, 2000, s. 4. (w.e.f. 9-6-2000).
       273. Grants in lieu of export duty on jute and jute products.—(1)
There shall be charged on the Consolidated Fund of India in each year as
grants-in-aid of the revenues of the States of Assam, Bihar, 2[Odisha] and West
Bengal, in lieu of assignment of any share of the net proceeds in each year of
export duty on jute and jute products to those States, such sums as may be
prescribed.
       (2) The sums so prescribed shall continue to be charged on the
Consolidated Fund of India so long as any export duty on jute or jute products
continues to be levied by the Government of India or until the expiration of ten
years from the commencement of this Constitution whichever is earlier.


1. Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 11
   (w.e.f. 16-9-2016).
2. Subs. by the Orissa (Alteration of Name) Act, 2011 (15 of 2011), s. 5, for "Orissa"
   (w.e.f. 1-11-2011).

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